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Mergers, Acquisitions, and Corporate Restructurings

TheWiley Corporate F&A series provides information, tools, and insights to corporate professionals responsible for issues affecting the pro!tability of their company, from accounting and !nance to internal controls and performance management.

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Mergers, Acquisitions, and Corporate Restructurings

Sixth Edition

PATRICK A. GAUGHAN

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Library of Congress Cataloging-in-Publication Data:

ISBN 978-1-118-99754-3 (Hardcover) ISBN 978-1-119-06335-3 (ePDF) ISBN 978-1-119-06336-0 (ePub)

Printed in the United States of America

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Contents

Preface xi